On 03 March 2022, the South African Revenue Service (SARS) extended an invitation to comment on (i) The amendment of Rebate Item 406.00 which will allow diplomats and other foreign representatives to purchase imported motor vehicles from a customs and excise storage warehouse; and (ii) The proposed amendment in Schedule No.6 to the Customs and Excise Act, 1964, which will allow diplomats and other foreign representatives to purchase motor vehicles from a customs and excise manufacturing warehouse, on which comment is due by 25 March 2022.
Draft schedule to the Customs and Excise amendment
Substitution of Rebate Items 406.02, 406.02/00.00/01.00, 406.03, 406.03/00.00/01.00, 406.04, 406.04/00.00/01.00, 406.05, 406.05/00.00/01.00, 406.07 and 406.07/00.00/01.00 in Part 1 of Schedule No.4 to the Act, 1964; and
Substitution of Rebate Item 631.00 000.00.00 01.00 in Part 2 of Schedule No.6, to the Act, 1964.
Draft VAT amendment
Draft amendment to paragraph 8 of Schedule 1 to the Value Added Tax Act, 1991, as a consequence of the amendment in Part 1 of Schedule No. 4 to the Customs and Excise Act, 1964.
Draft rule amendment
Amendment to Rules under Section 21 to the Customs and Excise Act, 1964 – Duty-free sale of motor vehicles to diplomats.